Estate Law · Idaho
Idaho estate planning rules
State-specific rules that affect how your estate is distributed, how probate works, and what planning steps matter most for Idaho residents.
- Idaho intestacy gives the spouse all community property and varying portions of separate propertyID intestacy: spouse takes all community property; one-half of separate property with any descendants; entire estate without descendants.
- Idaho recognizes attested wills, holographic wills, and harmless-error willsIdaho recognizes attested wills, holographic wills (material provisions handwritten), and harmless-error wills. Flexible UPC framework.
- Idaho collection by affidavit handles personal property up to $100,000 without probateIdaho collection by affidavit allows personal property collection up to $100,000 without probate. 30-day waiting period.
- Idaho's Uniform Power of Attorney Act provides default-durable POAsIdaho POAs are durable by default under the Uniform Power of Attorney Act (2008). Idaho was an early UPOAA adopter. Healthcare advance directive is separate.
- Idaho is one of three community property states with no state estate or inheritance taxIdaho combines community property + double step-up in basis + no state death tax. Among most tax-efficient environments for married couples.
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Check your situationThis information is educational, not legal advice. For complex situations, consult a licensed Idaho attorney.